New York, USA

December 10 - 12, 2012

Agenda

• Final Agenda Timetable - IESBA Meeting - New York - Dec 10-12 2012 (58K)

Agenda Papers

Agenda Item 1 - Intro and Opening Remarks

• Agenda Item 1 - Intro and Opening Remarks (39K)
• Agenda Item 1-A -Draft Minutes - IESBA Teleconference - October 15, 2012 (65K)

Agenda Item 10 - Due Process

• Agenda Item 10 - Due Process (42K)

Agenda Item 2 - Breaches

• Agenda Item 2 - Breaches (80K)
• Agenda Item 2-A - Breaches - MARKED UP (37K)
• Agenda Item 2-B - Breaches - CLEAN (32K)

Agenda Item 3 - Conflicts of Interest

• Agenda Item 3 - Conflicts of Interest (114K)
• Agenda Item 3-A -Section 100 220 310 320 340 Marked up for changes from June to Dec (91K)
• Agenda Item 3-B -Section 100 220 310 320 340 Clean (60K)
• Agenda Item 3-C - ED -Conflicts of Interest-Dec 20 2011 (174K)
• Agenda Item 3-D - Report Back on CAG Comments (59K)
• Agenda Item 3-E - Markup 100 220 310 320 340 ED to Dec (132K)
• Agenda Item 3-F - Detailed Analysis of Comments (1.2 MB)

Agenda Item 4 - Definition of Engagement Team

• Agenda Item 4 - Engagement Team (71K)
• Agenda Item 4-A-Engagement Team-Issues Paper (186K)
• Agenda Item 4-B-ISA 610 Revised (Including DA)-Markup (144K)
• Agenda Item 4-C-ISA 610 - Direct Assistance Mapping Document (143K)
• Agenda Item 4-D-ISA 610-Para refs to where IOSCO comments addressed (23K)
• Agenda Item 4-E – Compilation of Supportive ED Comments (96K)
• Agenda Item 4-F – Compilation of ED Comments with Suggestions or Objections (198K)

Agenda Item 5 - Review of Part C

• Agenda Item 5 - Review of Part C (46K)
• Agenda Item 5-A - Review of Part C - Working Group Findings and Recommendations (184K)

Agenda Item 6 - Emerging Issues and Strategic Plan

• Agenda Item 6 - Emerging Issues and Strategic Plan (42K)
• Agenda Item 6-A-Strategy Survey 2014-2016 (72K)
• Agenda Item 6-B-Strategy and WorkPlan 2011-2012 (168K)
• Agenda Item 6-C-Added WorkStreams 2011-12 (240K)
• Agenda Item 6-D-Strategy Survey 2011-2012 (55K)

Agenda Item 7 - Long Association

• Agenda Item 7 - Long Association (333K)
• Agenda Item 7-A - Long Association (597K)

Agenda Item 8 - Non-Assurance Services

• Agenda Item 8 - Non-Assurance Services (39K)
• Agenda Item 8-A - Non-Assurance Services-Project Proposal (91K)
• Agenda Item 8-A- 1-Non-Assurance Services-Appendix (46K)

Agenda Item 9 - Public Interest

• Agenda Item 9 - Public Interest (Cover Memo) (39K)
• Agenda Item 9-A - Public Interest (85K)
• Agenda Item 9-B - IFAC Policy Position 5 (425K)

Minutes

• 20130402 - IESBA - Final Minutes of December 2012 Meeting (178K)

Meeting Summary

• 20121210 - IESBA - Meeting Summary Dec 2012 (183K)

Updated Agenda

• Agenda Item 4-A-Engagement Team-Updated Appendix 2 to Agenda Item 4-A (78K)
• Agenda Paper 3-B Updated for Changes Made at December IESBA Meeting Mark Up (118K)
• Updated Agenda Item 2-B - Breach of a Requirement of the Code (53K)

Audio

Discussion held on December 10 2012 Monday AM Session

• IESBA NY DAY ONE AM (9.4 MB)

Discussion held on December 10 2012 Monday PM Session

• IESBA NY DAY ONE PM (11 MB)

Discussion held on December 11 2012 Tuesday AM Session

• IESBA DAY TWO AM (9.4 MB)

Discussion held on December 11 2012 Tuesday PM Session

• IESBA DAY TWO PM (9.8 MB)

Discussion held on December 12 2012 Wednesday AM Session

• IESBA DAY THREE AM (10 MB)

Discussion held on December 12 2012 Wednesday PM Session

• IESBA DAY THREE PM (9.4 MB)

Presentations

• Adoption and Implementation Presentation (515K)
• Auditor Independence - Peter Mills and Melissa Langlois (207K)
• Conflicts of Interest - New York Dec 2012 (232K)
• Definition of Engagement Team Dec 2012 (221K)
• Non-Assurance Services - New York Dec 2012 (227K)
• PCAOB - Baumann and Gurbutt (108K)
• Part C - New York Dec 2012 (235K)
• Public Interest Presentation (2.3 MB)